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The Pattern Analysis of Financial Distress for Non-audited Firms using Data Mining (데이터마이닝 기법을 활용한 비외감기업의 부실화 유형 분석)

  • Lee, Su Hyun;Park, Jung Min;Lee, Hyoung Yong
    • Journal of Intelligence and Information Systems
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    • v.21 no.4
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    • pp.111-131
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    • 2015
  • There are only a handful number of research conducted on pattern analysis of corporate distress as compared with research for bankruptcy prediction. The few that exists mainly focus on audited firms because financial data collection is easier for these firms. But in reality, corporate financial distress is a far more common and critical phenomenon for non-audited firms which are mainly comprised of small and medium sized firms. The purpose of this paper is to classify non-audited firms under distress according to their financial ratio using data mining; Self-Organizing Map (SOM). SOM is a type of artificial neural network that is trained using unsupervised learning to produce a lower dimensional discretized representation of the input space of the training samples, called a map. SOM is different from other artificial neural networks as it applies competitive learning as opposed to error-correction learning such as backpropagation with gradient descent, and in the sense that it uses a neighborhood function to preserve the topological properties of the input space. It is one of the popular and successful clustering algorithm. In this study, we classify types of financial distress firms, specially, non-audited firms. In the empirical test, we collect 10 financial ratios of 100 non-audited firms under distress in 2004 for the previous two years (2002 and 2003). Using these financial ratios and the SOM algorithm, five distinct patterns were distinguished. In pattern 1, financial distress was very serious in almost all financial ratios. 12% of the firms are included in these patterns. In pattern 2, financial distress was weak in almost financial ratios. 14% of the firms are included in pattern 2. In pattern 3, growth ratio was the worst among all patterns. It is speculated that the firms of this pattern may be under distress due to severe competition in their industries. Approximately 30% of the firms fell into this group. In pattern 4, the growth ratio was higher than any other pattern but the cash ratio and profitability ratio were not at the level of the growth ratio. It is concluded that the firms of this pattern were under distress in pursuit of expanding their business. About 25% of the firms were in this pattern. Last, pattern 5 encompassed very solvent firms. Perhaps firms of this pattern were distressed due to a bad short-term strategic decision or due to problems with the enterpriser of the firms. Approximately 18% of the firms were under this pattern. This study has the academic and empirical contribution. In the perspectives of the academic contribution, non-audited companies that tend to be easily bankrupt and have the unstructured or easily manipulated financial data are classified by the data mining technology (Self-Organizing Map) rather than big sized audited firms that have the well prepared and reliable financial data. In the perspectives of the empirical one, even though the financial data of the non-audited firms are conducted to analyze, it is useful for find out the first order symptom of financial distress, which makes us to forecast the prediction of bankruptcy of the firms and to manage the early warning and alert signal. These are the academic and empirical contribution of this study. The limitation of this research is to analyze only 100 corporates due to the difficulty of collecting the financial data of the non-audited firms, which make us to be hard to proceed to the analysis by the category or size difference. Also, non-financial qualitative data is crucial for the analysis of bankruptcy. Thus, the non-financial qualitative factor is taken into account for the next study. This study sheds some light on the non-audited small and medium sized firms' distress prediction in the future.

Study on Acknowledge and State of Clinical Experience for 3-years Dental Technology Department (3년제 치기공과 임상실습에 대한 인식 및 실태조사 - 일부 치과기공소 소장을 중심으로 -)

  • Park, Myung-Ja
    • Journal of Technologic Dentistry
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    • v.17 no.1
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    • pp.41-57
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    • 1995
  • This study was conducted to collect and analyze previous information in order to manage efficience, improve experience effect and promote employment rate. The questionnaire interview with 27 chief of dental Laboratory refered clinical experience in technology department about clinical experience in 14 Jumior colleges were also investigated. The results were summarried as follows : The portion of age of 35-39 among chief of dental Laboratory was 40.7% which was the highest, that of male was 96.3%, that of junior college graduate was 97.5%, that of 10years experience was 92.6% and that of ceramic technician was 85.2%, 63.0% dental laboratory for clinical experience was a bore space of 30pyong. Aspect of dental laboratory management, manufacturing all part of prosthetic restoration was 29.6%, othodontic appliance and ceramic restoration was 7.4%, 3.8%, each. The percentage of 40.7 was having connection with 30-3a dental clinics and referring case per day was 10-19 cases(40.7%), manufacturing time of referred prosthetic restoration was 3-4 days(77.8%), places preparing seminar room for education was 29.6%, above a place of 40pyong was 11.1% 30-34 pyong and 35-39 pyong was 7.4% each. During training of 2 years education course student, 18.5% was rack of thorough occupational career. While 44.4% will want the more salary among 3years education course student, 74.1% will expect the more dental techmicians would engaged in their field, 51.9% will hope improve of their theory and practice, 29.6% be expected better skill and 14.8% be expected better theory. Attitude of clinical experience places was distributed by 59.3% of offering only experience chance, 25.9% of wasting time and 29.0% of annoying. The big emphasis of climical experience was thorough occupational career(44.4%). The clinical experience places of our college were selected after direct visiting, so their condition of management was not that bad but most of dental laboratory were poor in management state and working environment. Therefore it is difficult to choose appropriate places and dental Laboratory are also limited manpower and time as suppliers. So that it recommended to induce flexible management of experience period by interval and rotation of experience places among college and to applicate intern-system for employment ant industry-college cooperation aspect.

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Considerable Aspects for Technical and Vocational Training in Forestry (임업기술(林業技術) 및 직업훈련(職業訓練)에 고려(考慮)되어야 할 사항(事項))

  • Ma, Sang Kyu
    • Journal of Korean Society of Forest Science
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    • v.51 no.1
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    • pp.56-65
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    • 1981
  • The training of forest ranger level and forest worker level to push the sound forest management and to increase the employment effects in forestry will be done without delay as soon as possible. So several opinions to be considered are here discussed. 1. The ranger level will be at first completely trained with the technics developed and modernized, to process really the sound forest management based on the concept of ecological and economical technic. 2. The organization of vocational training and it's systematical training method will be newly adopted to increase the labour efficiency in forestry. The case of fulltime worker level should be more intensively trained and part-time worker or forest famer level should be trained by the forest ranger and skilled worker with visiting circularly their working place. And the daily employed workers and village people for working should be done by the skilled workers. 3. The training subjects for them at the beginning step will be exploited by the instructors and concerned experts with studying their current conditions. Their practical training is more reasonable to do in the practically managing forest and to carry out under the responsible of leader of this forest. 4. The instructors included rangers of training forest will get specially certain intensive training through the aids of outside experts or through the group instruction with them. 5. The training fields and their reasons to be learned by them are discussed in this paper from the basic knowledge to the skill technics. 6. In oder to systematize and mordernize more rapidly our forest technics that need for training them and also applying directly in the forest management, a total effort of certain type by scientists and technicians scattered individually all over the country is now earnestly demanded to synthesize their knowledge, technic and experience. So to do like this, the establishment of certain organization through which can do their total efforts together will be considered and assisted by the concerned authority. 7. For better lieving of full-time workers, the whole-round year working amount have to be supplied though the work technic-and working plan development. And under the conditions that the timber harvesting work is still not so enough and it has a bad climatic season, the in-side working system and side - job aids will be developed for their sound lieving. 8. The organization of labour management will be soon introduced in the concerning administrativ authority to solve the forest labour problems and to increase the employing effects in forestry in future. 9. The supply programm of improved and trained tools and maschines for forest work is also considered to use by the trained persons. If not to do so, the training results will return to the original condition and will get nothing any more.

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An influence of operator's posture on the shape of prepared tooth surfaces for fixed partial denture (진료자세가 고정성 국소의치의 지대치 삭제에 미치는 영향)

  • Won, In-Jae;Kwon, Kung-Rock;Pae, Ah-Ran;Choi, Dae-Gyun
    • The Journal of Korean Academy of Prosthodontics
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    • v.49 no.1
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    • pp.38-48
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    • 2011
  • Purpose: Dentists suffer back, neck and shoulder pain during their careers due to bad operating posture. If dentists have a good operating posture ergonomically, there would be less pain and discomfort in the shoulder and back. Therefore, dentists should learn the Home position which enables dentists to approach a stable posture ergonomically. This study was to compare tooth preparation in the Home position and the Random position, and evaluate the clinical efficacy of the Home position. Materials and methods: Tooth preparation for fixed partial denture was performed on the maxillary left 2nd premolar and maxillary left 2nd molar at the two different operating positions were compared. The amount of occlusal reduction, marginal width, subgingival margin depth, and convergence angle were measured. A T-test was performed separately to compare the results of the Random position and the Home position. Results: 1. The amounts of average thickness of occlusal reduction on fossa were deficient to the ordered ones in the Random position and the Home position (P > .05). 2. The average subgingival margin depth of prepared margin on maxillary left 2nd premolar, maxillary left 2nd molar were excessive in the Random position than in the Home position. On the maxillary left 2nd premolar, there was no statistical difference in the Random position and the Home position except Distal midline, DL line angle, Lingual midline, ML line angle (P< .05). On the maxillary left 2nd molar, there was no statistical difference in the Random position and the Home position (P < .05). 3. Average convergence angle in the Random position and the Home position were excessive compared to the ordered angle. There was no statistical difference in the Random position and the Home position (P > .05). 4. Analysis of pearson correlation : In the Random position, the amounts of average thickness of occlusal reduction, the average subgingival margin depth of prepared margin, convergence angle were significantly associated with each other (P < .05). But in the Home position, they were not significantly associated with each other (P < .05). 5. The time needed for preparation in the Home position was faster or equal than that of the Random position as time went on. Conclusion: In conclusion, there were no significant differences between Home position and Random position in measures of occlusal reduction, marginal width, marginal depth, convergence angle. However, preparation time and incidence of damaging adjacent teeth were less in Home position than in Random position. Therefore, if trained properly, Home position which is more ergonomically stable can be adopted for clinical use.

Case study of Music & Imagery for Woman with Depression (우울한 내담자를 위한 MI(Music & Imagery) 치료사례)

  • Song, In Ryeong
    • Journal of Music and Human Behavior
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    • v.5 no.1
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    • pp.67-90
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    • 2008
  • This case used MI techniques that give an imagery experience to depressed client's mental resource, and that makes in to verbalism. Also those images are supportive level therapy examples that apply to positive variation. MI is simple word of 'Music and Imagery' with one of psychology cure called GIM(Guided Imagery and Music). It makes client can through to the inner world and search, confront, discern and solve with suitable music. Supportive Level MI is only used from safety level music. Introduction of private session can associate specification feeling, subject, word or image. And those images are guide to positive experience. The First session step of MI program is a prelude that makes concrete goal like first interview. The Second step is a transition that can concretely express about client's story. The third step is induction and music listening. And it helps to associate imagery more easily by used tension relaxation. Also it can search and associate about various imagery from the music. The last step is process that process drawing imagery, talking about personal imagery experience in common with therapist that bring the power by expansion the positive experience. Client A case targets rapport forming(empathy, understanding and support), searching positive recourse(child hood, family), client's emotion and positive support. Music must be used simple tone, repetition melody, steady rhythm and organized by harmony music of what therapist and client's preference. The client used defense mechanism and couldn't control emotion by depression in 1 & 2 sessions. But the result was client A could experience about support and understanding after 3 sessions. After session 4 the client had stable, changed to positive emotion from the negative emotion and found her spontaneous. Therefore, at the session 6, the client recognized that she will have step of positive time at the future. About client B, she established rapport forming(empathy, understanding and support) and searching issues and positive recognition(child hood, family), expression and insight(present, future). The music was comfortable, organizational at the session 1 & 2, but after session 3, its development was getting bigger and the main melody changed variation with high and low of tune. Also it used the classic and romantic music. The client avoids bad personal relations to religious relationship. But at the session 1 & 2, client had supportive experience and empathy because of her favorite, supportive music. After session 3, client B recognized and face to face the present issue. But she had avoidance and face to face of ambivalence. The client B had a experience about emotion change according depression and face to face client's issues After session 4. At the session 5 & 6, client tried to have will power of healthy life and fairly attitude, train mental power and solution attitude in the future. On this wise, MI program had actuality and clients' issues solution more than GIM program. MI can solute the issue by client's based issue without approach to unconsciousness like GIM. Especially it can use variety music and listening time is shorter than GIM and structuralize. Also can express client's emotion very well. So it can use corrective and complement MI program to children, adolescent and adult.

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Experimental studies on the characteristics of the mortar using dispersing agent of cement and high fluid admxiture (시멘트 분산제(分産劑) 및 고류동화제(高流動化劑)를 사용(使用)한 모르터의 제(諸) 성질(性質)에 관(關)한 실험적(實驗的) 연구(硏究))

  • Kim, Seong Wan;Park, In-Gyu
    • Korean Journal of Agricultural Science
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    • v.11 no.1
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    • pp.146-159
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    • 1984
  • This study was the contrast of the compressive strength, the tensile strength, the reducing ratio and the flow of mortar using dispersing agent and high fluid admix. 1. The admix ratio of chemical admixtures espressing maximum strength appeared the same result high fluid admix SP was 0.6%, the dispersing agents LG and C211 were 0.2%, SK was 0.3%, C376 was 0.5%. But two or three times more than standard quantity made the strength's fast lowness, which influenced bad to wateriness and retard the soli-dification. 2. When proper quantity of chemical admixture was used, the increment of compressive strength was as follows. High fluid admix SP was 40.7% and the average increasing rate of dispersing agents(C211 was 19.5%, LG was 19.1%, C376 was 17.9%) was 18.7% more than normal mortar in the codition of 7 days. Also, in the condition of 28 days, high fluid admix SP was about 24.4% and the average of dispersing agents(LG was 21.1%, C211 was 16.4%, SK was 11.1%, C376 was 7.6%) was 14.1%. 3. When proper quantity of chemical admixture was used, the increment of tensile strength was as follows. High fluid admixture SP was 26.6% and the average increasing agents(SK was 16.0%, C376 was 14.7%, LG was 10%, C211 was 5.8%) was 11.6%. Also, in the condition of 28 days, high fluid admix SP was 16.5% and the average increasing rate of dispersing agents(LG was 19.1%, SK was 10.6%, C211 was 10.1%, C376 was 8.7%) was 12.1%. 4. As for the reducing ratio of each dispersing agent, he flow of mortar was less than the slump of concrete. That is; the reducing ratio of concrete was 15% adding each dispersing agent, but the reducing ratio of mortar was in the range of from 5.8% to 13.5% in 1 : 1 mixture, from 7.6% to 14.2% in 1 : 2, from 9.5% to 18.8% in 1 : 3. 5. The fluidity of each chemical admixture was as follows. High fluid admix SP in the condition of 1: 1 and 1 : 2 showed the best result than other dispersing agent and 1 : 3 showed the same result like other agents. Therefore these good dispersing agents were suitable in the prepact concrete construction using intrusion mortar.

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A Comparative Study on Awareness of Middle School Students, School Parents, and Human Resources Directors in Industrial Institutions about Admission into Specialized High Schools and Career after Graduating from Specialized High Schools (특성화고 진학 및 졸업 후 진로에 대한 중학생, 학부모, 산업체 인사 담당자의 인식 비교 연구)

  • Lee, Byung-Wook;Ahn, Jae-Yeong;Lee, Chan-Joo;Lee, Sang-Hyun
    • 대한공업교육학회지
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    • v.38 no.2
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    • pp.48-67
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    • 2013
  • This study tried to suggest implications about operation direction of specialized high schools (SHS) by researching awareness of middle school students (MSS), school parents (SP), human resources directors in industrial institutions (HRDII) who will be the main users of SHS education, about entering SHS and career after graduating from SHS. Seniors of middle school, SP and HRDII in Asan, Chungnam were the subject of this survey research. The summary of the result of this study is as follow: First, MSS and SP usually hoped to enter general high schools rather than vocational education schools such as SHS, meister high schools, and MSS considered school records and SP considered aptitude and talent for the factors to choose high school. Second, MSS, SP, and HRDII recognized purposes of SHS as improvement of talent and aptitude, and getting a job. As for positive images of SHS, they recognized it as applying talent and aptitude to life early, getting good jobs easily, fast independence after graduation, and learning excellent technologies, and as for negative images of SHS, they recognized it as social prejudices and discrimination, students with bad school records enter them, disadvantages about promotion and wages, and being unfavorable for entering universities. They also recognized education of SHS as being effective for improvement of basic and executive ability and key competency, development of creative human resources, and improvement of right personality and courteous manners. Third, many MSS and SP showed intention to enter SHS if it is established in Asan. They wished to enter SHS because they would like to apply their aptitude and talent to life early, learn excellent skill, and hope for early employment, on the other hand, they did not wish to enter SHS because it was not suited for their aptitude and talent, awareness about SHS is low, it is unfavorable to enter universities, and there were social prejudices and discrimination. They also similarly hoped for getting jobs and entering universities after graduating from SHS. And the reason they wanted to get a job was usually because they want to be successful by advancing into society early, or because it is still hard to get a job even after graduate from the university, on the other hand, the reason they want to enter university is because is usually in-depth education about major and social discrimination about level of education. The ability to perform duties forms the greatest part of the employment standard that MSS, SP, and HRDII aware. MSS and SP usually hoped for industrial, home economics and housework and commercial majors in SHS, and considered aptitude and talent, the promising future, and being favorable for employment for choosing major. The reason HRDII hire SHS student was to develop student into talent of industrial institution, ability of student, and need for manpower with high school graduation level, and there were also partial answer that they can hire SHS student if they have ability to perform duties. The proposals about operation direction of SHS according to the results above are as follow: SHS should diversify major and curriculum to meet various requirements of student and parents, establish SHS admission system based on career guidance, and improve student's ability to perform duties by establishing work-based learning. The Government should organize work-to-school policy to enable practical career development of students from SHS, and promote relevant policy to reinforcing SHS education rather than quantitative evaluation such as employment rate, and cooperative support from each government departments is required to make manpower with skill related to SHS to get proper evaluation and treatment.

EFFECT OF INDUCTION CHEMOTHERAPY ON FLAP SURVIVAL RATE IN MICROSURGERY (종양수술전 화학요법이 미세수술시 피판생존율에 미치는 영향)

  • Kim, Uk-Kyu;Kim, Yong-Deok;Byun, June-Ho;Shin, Sang-Hun;Chung, In-Kyo
    • Journal of the Korean Association of Oral and Maxillofacial Surgeons
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    • v.29 no.6
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    • pp.421-429
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    • 2003
  • Purpose : Neoadjuvant chemotherapy is commonly used to treat cancer patients as adjunct treatment, but if the microvascular tissue transfer is performed simulataneously with cancer resection surgery, the induction chemotherapy might affect the survival rate of vascularized free flap. Our study will focus on the effect of induction chemotherapy on the free flaps which were made on white rat abdomen after injection of 5-FU. Materials and Methods: The experimental rat groups were divided into three groups (total 24 rats) as a normal control group, 24 hrs group after 5-FU injection, 3 days group after 5-FU injection. Inferior abdominal island flaps of 8 Sprague Dawley rats on each group were made and immediately were induced into an ischemic state by clamping the supplying inferior epigastric artery and vein with microvascular clamp for a hour to induce a similiar free flap circumstance, then the inferior abdominal skin flaps were reperfused by releasing the clamps. The flaps on abdomen were repositioned and sutured. The experimental data for flap survival rate was collected by digital photo taking, analysed by computer image program to compare with the flap luminosity. The rats were sacrificed at 3 days, 5 days, 7 days after flap preparation and specimens of the flap were taken and stained with H-E staining. The microscopic finding was made under magnification of 200 and 400. Results: 1. Gross findings on each groups showed the healing condition was good as following sequences; normal, 24 hrs group after chemotherapy, 3 days group after chemotherpy. 2. The values of flap luminosity for evaluation of flap survival rate also showed the same sequences as gross findings of healing state. 3. The microscopic findings of epidermis necrosis, inflammation state, dermis fibrosis, vessel change, fatty tissue layer thinning were compared with each group. The 3 days group after chemotherapy showed remarkably poor healing condition compared to other groups. Conclusion: Chemotherapy agents affected the healing process of free flap, but healing condition was recovered spontaneously as post-injection periods passed out. In opposite to our expectation, 3 days group showed the bad flap condition in comparing with 24 hours group which was considered as immatured body circulation state of chemotherapy agent. It showed that 3 weeks in human being after chemotherapy was not proper as timing of microvascular tissue transfer if 3 days group in rat was considered as same healing period of 3 weeks in human being. More delayed healing timing than 3 weeks might be required in clinical application of free tissue transfer.

Comparison of Food Supply Status of Korean(Chosun) and Taiwan Prisoners under the Period of Japanese Rule with That of French and German Prisoners in 1920~1930′s (일제하(1920~30연대) 조선과 대만 그리고 프랑스와 독일 수형인의 식품공급상황 비교)

  • 허채옥
    • Journal of the East Asian Society of Dietary Life
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    • v.13 no.4
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    • pp.267-283
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    • 2003
  • This study reviewed the prisoners' dietary lift status under the world panics and Japanese food shortage based on the data of the 1920~1930's prisons' main dish supplies in Chosun, Shinchu boys' prison in Taiwan, Franue correction center in France and Moabit detention house in Germany. 1. The status of main dish food supply of Chosun prisons in 1920~1930's was as follows: 1) Meals were provided with 12 rates depending on the working activities. There were big differences in energy supply between 1$^{st}$ rate of 6045.0 ㎉ in the Mockpo prison and 12$^{th}$ rate of 1855.8 ㎉ in the Masan prison in accordance with the grain supply ratio and the diet rates. 2) The average ratio of energy provided with protein, fat and carbohydrate(PFC ratio) was 20.0: 20.2: 59.8. The supplies of protein and fat were relatively high because main dish was mostly composed of soybean. The soybean was used in 20 ~60% of main dish in prisons except Gaesung. 3) It was estimated that PFC ratio(8.3: 8.1 : 83.6) in Gaesung boys' prison was not appropriate for growing boys because the soybean supply was low. 2. The overall comparison of nutrition supply of prisons in Chosun, Taiwan, France and Germany was as follows: 1) The daily supplies of energy in Keongsung prison was 3966.5 ㎉, of which the PFC ratio was 18.9: 16.6: 64.5. This showed that the PFC ratio seemed to be balanced, even though the total amount of energy is too high and the ratios of protein and fat were somewhat high and somewhat low, respectively. 2) The main dish of the Taiwan boys' prison was provided with 6 rates and the side dish in the from of weekly cycle menu. The energy intakes from 1$^{st}$ rate of 2862.9 ㎉ to 6$^{th}$ rate of 1388.9 ㎉ were not quite enough for growing boys. It was estimated that the amounts of protein and fat taken were small but the quality was not that bad because animal protein such as protein small fish and fried tofu were supplied. 3) In the French Frenue correction center and the German Moabit detention house, the daily total amounts of energy were 2771.3 ㎉ and 2678.7 ㎉, respectively, which was estimated as appropriate compared with standard energy amount of 3000 ㎉ at that time and the current energy RDA of 2500 ㎉ for adult. The ratio of PFC was 16.2: 12.0: 71.8 in Frenue correction center and 12.4: 14.3: 73.3 in Moabit detention house, which showed that the amount of fat was slightly lacked. From this study, it was suggested that the prisons in Chosun and Taiwan under the Japanese rule and European prisons after the world panic were making an efforts to supply prisoners the appropriate amount of energy. The only question remains is that this data may be from only the food supply plan not from the data the prisoners took in real.eal.

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The Effect of Lime Application after Cultivating Winter Forage Crops on the Change of Major Characters and Yield of Peanut (동계사료작물 재배후 석회물질 시용이 땅콩의 주요 형질 및 수량에 미치는 영향)

  • Kim, Dae-Hyang;Chim, Jae-Seong
    • The Journal of Natural Sciences
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    • v.7
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    • pp.103-114
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    • 1995
  • These experiments were conducted for decrease of injury by continuous cropping in the peanut fields of Chonbuk Wangkungarea. The continuous cropping field for four years was used in this experiment. Italian ryegrass and rye were cultivated andlime materials were distributed for improvement of soil fertility. The results were as follows; 1. Forage crops were cultivatedand lime materials were distributed on the continuous cropping field of peanut. The organic matter content of the expermentalplot cultivating Italian ryegrass was only 1.25%. The organic matter content of soil cultivated Italian ryegrass after distributedmagnesium lime was 1.37% and that of soil cultivated Italian ryegrass after distributed gypsum was 1.30%. It was highcontent comparing to that of soil distributed lime materials only. The organic matter content of soil cultivated rye after distributed gypsum was 1.77%. 2. The phosphate content of soil cutivated Italian ryegrass was 332ppm. The phosphate content ofsoil cultivated Italian ryegrass after distributed magnesium lime was 34Oppm and that of soil cultivated Italian ryegrass afterdistributed gypsum was 31 2ppm. The phosphate content of soil cultivated rye only was 386ppm. The phosphate content ofsoil cultivated rye after distributed gypsum was 41 8ppm. This phosphate content was lower than that of soil distributed limematerials only. 3. The phytotoxin content of soil cultivated Italian ryegrass after distributed magnesium lime was decreased to17.7% and that of soil cultivated Italian ryegrass after distributed gypsum was decreased to 25.3%. The phytotoxin content ofsoil cultivated rye after distributed magnesium lime was decreased to 12.0% and that of soil cultivated rye after distributedgypsum was decreased to 12.8% comparing to the phytotoxin content of soil distributed lime materials only. Italian ryegrasswas effective to decrease phytotoxin among the forage crops and gypsum was effective among the lime materials. 4. Abacterial wilt and a late spot of peanut which were known as, main reason of continuous cropping failure were surveyed.lnccidence of a bacterial wilt was 3.4% in the plot cultivated Italian ryegrass only and that was 2.9% in the plot cultivated ryeonly. lnccidence of a bacterial wilt was 2.5% in the plot cultivated Italian ryegrass after distributed magnesium lime and thatwas 2.3% in the plot cultivated rye after distributed gypsum. Inccidence plot cultivated forage crops was lower than that of plotdistributed lime materials. 5. Inccidence of a late spot was high in the plot cultivated forage crops ony, but it was low in the plotcultivated forage crops after distributed lime materials comparing to that of the control plot. 6. The growth and yield of peanutwere bad in the plot cultivated forage crops only comparing to the control plot distributed lime materials only. These resultswere same in the plot cultivated rye after distributed lime materials, but the growth and yield were grown up in the plotcultured Italian ryegrass after distributed lime materials.

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